{
  "url": "https://openlegislation.uk/eu-directive-2013-34/annex-II",
  "json_url": "https://openlegislation.uk/eu-directive-2013-34/annex-II.json",
  "legislation": "eudr/2013/34",
  "legislation_title": "Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, amending Directive 2006/43/EC of the European Parliament and of the Council and repealing Council Directives 78/660/EEC and 83/349/EEC (Text with EEA relevance)",
  "legislation_url": "https://openlegislation.uk/eu-directive-2013-34",
  "path": "annex/II",
  "kind": "annex",
  "number": "II",
  "heading": "TYPES OF UNDERTAKING REFERRED TO IN POINT (b) OF ARTICLE 1(1)",
  "text": "Belgium\nla société en nom collectif/de vennootschap onder firma, la société en commandite simple/de gewone commanditaire vennootschap, la société coopérative à responsabilité illimitée/de coöperatieve vennootschap met onbeperkte aansprakelijkheid;\nBulgaria:\nсъбирателно дружество, командитно дружество;\nthe Czech Republic:\nveřejná obchodní společnost, komanditní společnost;\nDenmark:\ninteressentskaber, kommanditselskaber;\nGermany:\ndie offene Handelsgesellschaft, die Kommanditgesellschaft;\nEstonia:\ntäisühing, usaldusühing;\nIreland:\npartnerships, limited partnerships, unlimited companies;\nGreece:\nη ομόρρυθμος εταιρία, η ετερόρρυθμος εταιρία;\nSpain:\nsociedad colectiva, sociedad en comandita simple;\nFrance:\nla société en nom collectif, la société en commandite simple;\nIn Croatia:\njavno trgovačko društvo, komanditno društvo, gospodarsko interesno udruženje;\nItaly:\nla società in nome collettivo, la società in accomandita semplice;\nCyprus:\nΟμόρρυθμες και ετερόρρυθμες εταιρείες (συνεταιρισμοί);\nLatvia:\npilnsabiedrība, komandītsabiedrība;\nLithuania:\ntikrosios ūkinės bendrijos, komanditinės ūkinės bendrijos;\nLuxembourg:\nla société en nom collectif, la société en commandite simple;\nHungary:\nközkereseti társaság, betéti társaság, közös vállalat, egyesülés, egyéni cég;\nMalta:\nsoċjeta f'isem kollettiv jew soċjeta in akkomandita, bil-kapital li mhux maqsum f'azzjonijiet meta s-soċji kollha li għandhom responsabbilita' llimitata huma soċjetajiet in akkomandita bil-kapital maqsum f'azzjonijiet — partnership en nom collectif or partnership en commandite with capital that is not divided into shares, when all the partners with unlimited liability are partnership en commandite with the capital divided into shares;\nthe Netherlands:\nde vennootschap onder firma, de commanditaire vennootschap;\nAustria:\ndie offene Gesellschaft, die Kommanditgesellschaft;\nPoland:\nspółka jawna, spółka komandytowa;\nPortugal:\nsociedade em nome colectivo, sociedade em comandita simples;\nRomania:\nsocietate în nume colectiv, societate în comandită simplă;\nSlovenia:\ndružba z neomejeno odgovornostjo, komanditna družba;\nSlovakia:\nverejná obchodná spoločnosť, komanditná spoločnosť;\nFinland:\navoin yhtiö/ öppet bolag, kommandiittiyhtiö/kommanditbolag;\nSweden:\nhandelsbolag, kommanditbolag;\nthe United Kingdom:\npartnerships, limited partnerships, unlimited companies.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Inserted by Council Directive 2014/102/EU of 7 November 2014 adapting Directive 2013/34/EU of the European Parliament and of the Council on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, by reason of the accession of the Republic of Croatia (Text with EEA relevance)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudr/2013/34/annex/II",
    "retrieved_at": "2026-11-01T15:21:53.041084+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}